The Central Goods and Services Tax Act, 2017

CGST ActCENTRAL ACT

An Act To Make A Provision For Levy And Collection Of Tax On Intra-state Supply Of Goods Or Services Or Both By The Central Government And For Matters Connected Therewith Or Incidental Thereto.

Act Number

Enactment

2017-04-12

State

Chhattisgarh

Downloads

English

हिंदी

PRELIMINARY

Section 1Short title, extent and commencement.Section 2Definitions.

ADMINISTRATION

Section 3Officers under this Act.Section 4Appointment of officers.Section 5Powers of officers.Section 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

LEVY AND COLLECTION OF TAX

Section 7Scope of supply.Section 8Tax liability on composite and mixed supplies.Section 9Levy and collection.Section 10Composition levy.Section 11Power to grant exemption from tax.

TIME AND VALUE OF SUPPLY

Section 12Time of supply of goods.Section 13Time of supply of services.Section 14Change in rate of tax in respect of supply of goods or services.Section 15Value of taxable supply.

INPUT TAX CREDIT

Section 16Eligibility and conditions for taking input tax credit.Section 17Apportionment of credit and blocked credits.Section 18Availability of credit in special circumstances.Section 19Taking input tax credit in respect of inputs and capital goods sent for job work.Section 20Manner of distribution of credit by Input Service Distributor.Section 21Manner of recovery of credit distributed in excess.

REGISTRATION

Section 22Persons liable for registration.Section 23Persons not liable for registration.Section 24Compulsory registration in certain cases.Section 25Procedure for registration.Section 26Deemed registration.Section 27Special provisions relating to casual taxable person and non-resident taxable person.Section 28Amendment of registration.Section 29Cancellation or suspension of registration.Section 30Revocation of cancellation of registration.

TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31Tax invoice.Section 32Prohibition of unauthorised collection of tax.Section 33Amount of tax to be indicated in tax invoice and other documents.Section 34Credit and debit notes.

ACCOUNTS AND RECORDS

Section 35Accounts and other records.Section 36Period of retention of accounts.

RETURNS

Section 37Furnishing details of outward supplies.Section 38Communication of details of inward supplies and input tax credit.Section 39Furnishing of returns.Section 40First return.Section 41Availment of input tax credit.Section 42Omitted.Section 43Omitted.Section 44Annual return.Section 45Final return.Section 46Notice to return defaulters.Section 47Levy of late fee.Section 48Goods and services tax practitioners.

PAYMENT OF TAX

Section 49Payment of tax, interest, penalty and other amounts.Section 50Interest on delayed payment of tax.Section 51Tax deductions at source.Section 52Collection of tax at stores.Section 53Transfer of input tax credit.

REFUNDS

Section 54Refund of tax.Section 55Refund in certain cases.Section 56Interest on delayed refunds.Section 57Consumer Welfare Fund.Section 58Utilisation of Fund.

ASSESSMENT

Section 59Self-assessment.Section 60Provisional assessment.Section 61Scrutiny of returns.Section 62Assessment of non-filers of returns.Section 63Assessment of unregistered persons.Section 64Summary assessment in certain special cases.

AUDIT

Section 65Audit by tax authorities.Section 66Special audit.

INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67Power of inspection, search and seizure.Section 68Inspection of goods in movement.Section 69Power to arrest.Section 70Power to summon persons to give evidence and produce documents.Section 71Access to business premises.Section 72Officers to assist proper officers.

DEMANDS AND RECOVERY

Section 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts.Section 75General provisions relating to determination of tax.Section 76Tax collected but not paid to Government.Section 77Tax wrongfully collected and paid to Central Government or State Government.Section 78Initiation of recovery proceedings.Section 79Recovery of tax.Section 80Payment of tax and other amount in instalments.Section 81Transfer of property to be void in certain cases.Section 82Tax to be first charge on property.Section 83Provisional attachment to protect revenue in certain cases.Section 84Continuation and validation of certain recovery proceedings.

LIABILITY TO PAY IN CERTAIN CASES

Section 85Liability in case of transfer of business.Section 86Liability of agent and principal.Section 87Liability in case of amalgamation or merger of companies.Section 88Liability in case of company in liquidation.Section 89Liability of directors of private company.Section 90Liability of partners of firm to pay tax.Section 91Liability of guardians, trustees, etc.Section 92Liability of Court of Wards, etc.Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases.Section 94Liability in other cases.

ADVANCE RULING

Section 95Definitions.Section 96Authority for advance ruling.Section 97Application for advance ruling.Section 98Procedure on receipt of application.Section 99Appellate Authority for Advance Ruling.Section 100Appeal to Appellate Authority.Section 101Orders of Appellate Authority.Section 102Rectification of advance ruling.Section 103Applicability of advance ruling.Section 104Advance ruling to be void in certain circumstances.Section 105Powers of Authority, Appellate Authority and National Appellate Authority.Section 106Procedure of Authority, Appellate Authority and National Appellate Authority.

APPEALS AND REVISION

Section 107Appeals to Appellate Authority.Section 108Powers of Revisional Authority.Section 109Constitution of Appellate Tribunal and Benches thereof.Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.Section 111Procedure before Appellate Tribunal.Section 112Appeals to Appellate Tribunal.Section 113Orders of Appellate Tribunal.Section 114Financial and administrative powers of President.Section 115Interest on refund of amount paid for admission of appeal.Section 116Appearance by authorised representative.Section 117Appeal to High Court.Section 118Appeal to Supreme Court.Section 119Sums due to be paid notwithstanding appeal, etc.Section 120Appeal not to be filed in certain cases.Section 121Non-appealable decisions and orders.

OFFENCES AND PENALITIS

Section 122Penalty for certain offences.Section 123Penalty for failure to furnish information return.Section 124Fine for failure to furnish statistics.Section 125General penalty.Section 126General disciplines related to penalty.Section 127Power to impose penalty in certain cases.Section 128Power to waive penalty or fee or both.Section 129Detention, seizure and release of goods and conveyances in transit.Section 130Confiscation of goods or conveyances and levy of penalty.Section 131Confiscation or penalty not to interfere with other punishments.Section 132Punishment for certain offences.Section 133Liability of officers and certain other persons.Section 134Cognizance of offences.Section 135Presumption of culpable mental state.Section 136Relevancy of statements under certain circumstances.Section 137Offences by companies.Section 138Compounding of offences.

TRANSITIONAL PROVISIONS

Section 139Migration of existing taxpayers.Section 140Transitional arrangements for input tax credit.Section 141Transitional provisions relating to job work.Section 142Miscellaneous transitional provisions.

MISCELLANEOUS

Section 143Job work procedure.Section 144Presumption as to documents in certain cases.Section 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.Section 146Common Portal.Section 147Deemed exports.Section 148Special procedure for certain processes.Section 149Goods and services tax compliance rating.Section 150Obligation to furnish information return.Section 151Power to call for information.Section 152Bar on disclosure of information.Section 153Taking assistance from an expert.Section 154Power to take samples.Section 155Burden of proof.Section 156Persons deemed to be public servants.Section 157Protection of action take under this Act.Section 158Disclosure of information by a public servant.Section 159Publication of information in respect of persons in certain cases.Section 160Assessment proceedings, etc., not to be invalid on certain grounds.Section 161Rectification of errors apparent on the face of record.Section 162Bar on jurisdiction of civil courts.Section 163Levy of fee.Section 164Power of Government to make rules.Section 165Power to make regulations.Section 166Laying of rules, regulations and notifications.Section 167Delegation of powers.Section 168Power to issue instructions or directions.Section 169Service of notice in certain circumstances.Section 170Rounding off of tax, etc.Section 171Anti-profiteering measure.Section 172Removal of difficulties.Section 173Amendment of Act 32 of 1994.Section 174Repeal and saving.